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2021-12-31-accounts

THE SUSTENTATION FUND OF THE NON-SUBSCRIBING PRESBYTERIAN CHURCH OF IRELAND Charity Commission Number NIC104934

Receipts and Payments Account for the year ended 31st December 2021

Unrestricted
Funds
Restricted
Funds
Endowment
Total
Funds
2021
Total
2020
Receipts £ £
£
£
Bank Interest
InvestmentIncome
Investment Sales
CongregationalSubscriptions
Other Income
8
5934
11333
11428
-
11
19741
45733
-
19
54
25729
57066
11428
-
27
25626
95882
11910
2850
TotalReceipts
28703
65485
54
94242
136295
OD
AAR
136295
Payments
BankCharges
Grants to Ministers
Distribution ofBequests
Administration Costs
investment
ManagementFees
Investment
Purchases
25
14400
1845
12502
26
21600
.
5673
34069
51
36000
54
54
-
7518
46571
54
39815
54
760
7034
78445
TotalPayments
28772
61368
54
90194
126162
A
90NSH
126162
NetofReceipts/(Payments)
Cashfunds lastyearend
(69)
21383
4117
37454
4048
58837
10133
48704
Cashfundsthisyearend
21314
41571
62885
58837
eA
2BBS
58887

Statement of Assets and Liabilities

Reconcifiation of Receipts and Payments Account

Unrestricted
Restricted
Endowment
Total
Total
Funds
Funds
Funds
2021
2020
Opening
Fundsatbeginning ofYear
Surplus/ (Deficit)fortheyear
£
£
£
£
£
198092
606813
1499
806404
826234
(69)
4117
4048
10133
0
198023
610930
1499
810452
836367
ee
OE
83868
Increase/(Decrease) invalueofInvestments 15499
22344
37843
(29963)
;
ClosingFunds atendofyear
eee
213522
633274
1499
848295
806404
a
Heldasfollows Unrestricted
Restricted
Endowment
Total
Total
Funds
Funds
Funds
2021
2020
Ulster
BankCurrentAccount
UlsterBankBusinessReserve
InvestecWealth&Investment(cash)
InvestmentsatMarketValue
Total
Funds
Es
£
£
£
£
16335
15126
31461
30390
i
10082
10083
10082
4978
16364
21342
18365
192208
591702
1499
785409
747567
AIST
213522
633274
1499
848295
806404
ENA
806404

Non-monetary Assets (not included above)

There are no Non-Monetary Assets held by the Fund

Dr T Forsythe Independent Examiner

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i ee
Mr
J Swann
Hon Treasurer
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THE SUSTENTATION FUND OF THE NON-SUBSCRIBING PRESBYTERIAN CHURCH OF IRELAND Charity Commission Number NIC104934

Receipts and Payments Account for the year ended 31st December 2021

Statement of Material Liabilities

The Trustees are not aware of any material liabilities at the date of this Report

Notes to the Accounts

Basis of Accounting under Receipts & Payments

Revenue that the Charity is entitled to is recorded when received, expenditure that the Charity incurrs is recorded when paid.

Purpose and nature of funds

Unrestricted Funds : These are funds that have been received to be put to use at the discretion of the trustees in furtherance of the objects of the Charity.

Restricted Funds: Funds bequeathed to the Charity by the will of the late J O Stewart and subject to the terms and conditions of that will subsequently altered by a High Court ruling.

Endowment funds: Bequests placed in the care of the Trustees of the fund. The capital is invested in the General Portfolio. Income distributed as per terms of the bequest.

The bequests are:-

Bibby Bequest- Capital £420.55 Income £16.82 to Organist of the Ballee Congregation. Hamilton Bequest- Capital £851.18 Income £30.00 to Minister of the Templepatrick Congregation. Lindsay Bequest- Capital £226.90 Income £6.80 to Minister of the Dromore Congregation.

Approved by the Charity Trustees on 2nd July2022 and signed on their behalf by:-

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:
Mr | Laird
NSPCI Trustee Company
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